0001628280-26-016452.txt : 20260501 0001628280-26-016452.hdr.sgml : 20260501 20260310161755 ACCESSION NUMBER: 0001628280-26-016452 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20260310 FILER: COMPANY DATA: COMPANY CONFORMED NAME: Owlet, Inc. CENTRAL INDEX KEY: 0001816708 STANDARD INDUSTRIAL CLASSIFICATION: MEASURING & CONTROLLING DEVICES, NEC [3829] ORGANIZATION NAME: 08 Industrial Applications and Services EIN: 000000000 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 2940 WEST MAPLE LOOP DRIVE STREET 2: SUITE 203 CITY: LEHI STATE: UT ZIP: 84048 BUSINESS PHONE: 8443345330 MAIL ADDRESS: STREET 1: 2940 WEST MAPLE LOOP DRIVE STREET 2: SUITE 203 CITY: LEHI STATE: UT ZIP: 84048 FORMER COMPANY: FORMER CONFORMED NAME: Sandbridge Acquisition Corp DATE OF NAME CHANGE: 20200702 CORRESP 1 filename1.htm Document

Owlet, Inc.
2940 West Maple Loop Drive, Suite 203
Lehi, Utah 84048
March 10, 2026
VIA EDGAR
United States Securities and Exchange Commission
Division of Corporation Finance
100 F Street, N.E.
Washington, D.C. 20549-6010
Re:       Owlet, Inc.
Registration Statement on Form S-3
File No. 333-294158
Ladies and Gentlemen:
In accordance with Rule 461 of Regulation C of the General Rules and Regulations under the Securities Act of 1933, as amended, we hereby request acceleration of the effective date of the above-referenced Registration Statement on Form S-3 (File No. 333-294158) (the “Registration Statement”) of Owlet, Inc. We respectfully request that the Registration Statement become effective as of 4:00 p.m. Eastern Time on March 12, 2026, or as soon as practicable thereafter. Once the Registration Statement has been declared effective, please orally confirm that event with our counsel, Latham & Watkins LLP, by calling Drew Capurro at (714) 755-8008.
Thank you for your assistance in this matter.
Very truly yours,
OWLET, INC.
By:
/s/ Kirsten O’Donnell
Kirsten O’Donnell
General Counsel
cc:        Jonathan Harris, Owlet, Inc.
Amanda Twede Crawford, Owlet, Inc.
Drew Capurro, Latham & Watkins LLP